Journalize entries for the following related transactions of Manville Heating & Air Company. Refer to the Chart of Accounts for exact wording of account titles.

Mar.	1	Purchased $90,000 of merchandise from Wright Co. on account, terms 2/10, n/30.
	9	Paid the amount owed on the invoice within the discount period.
	11	Discovered that $18,000 of the merchandise purchased on March 1 was defective and returned items, receiving credit for $17,640 [$18,000 ($18,000 2%)].
	18	Purchased $10,000 of merchandise from Wright Co. on account, terms n/30.
	20	Received a refund from Wright Co. for return on Mar. 11 less the purchase on Mar. 18.

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Chart of Accounts

CHART OF ACCOUNTS

Manville Heating & Air Company

General Ledger

	ASSETS
110	Cash
120	Accounts Receivable